An Analysis of Australian Final Year Accountancy Students' Ethical Attitudes
Ethical behaviour is a critical component of theaccountancy/auditing profession. This study examines ethicalattitudes of final year accountancy students in Australia.Students were surveyed as to whether they would accept a bribe todefraud a public institution (Taxation Office) or shareholders,cheat...
Authors: | ; |
---|---|
Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer Science + Business Media B. V
2001
|
In: |
Teaching business ethics
Year: 2001, Volume: 5, Issue: 3, Pages: 235-249 |
Further subjects: | B
Ethics
B Education B Risk B Accountants B Whistleblowing B Auditors |
Online Access: |
Volltext (lizenzpflichtig) |
MARC
LEADER | 00000naa a22000002 4500 | ||
---|---|---|---|
001 | 1801632995 | ||
003 | DE-627 | ||
005 | 20220512053301.0 | ||
007 | cr uuu---uuuuu | ||
008 | 220512s2001 xx |||||o 00| ||eng c | ||
024 | 7 | |a 10.1023/A:1011482910937 |2 doi | |
035 | |a (DE-627)1801632995 | ||
035 | |a (DE-599)KXP1801632995 | ||
040 | |a DE-627 |b ger |c DE-627 |e rda | ||
041 | |a eng | ||
084 | |a 1 |2 ssgn | ||
100 | 1 | |a O'Leary, Conor |e VerfasserIn |4 aut | |
245 | 1 | 0 | |a An Analysis of Australian Final Year Accountancy Students' Ethical Attitudes |
264 | 1 | |c 2001 | |
336 | |a Text |b txt |2 rdacontent | ||
337 | |a Computermedien |b c |2 rdamedia | ||
338 | |a Online-Ressource |b cr |2 rdacarrier | ||
520 | |a Ethical behaviour is a critical component of theaccountancy/auditing profession. This study examines ethicalattitudes of final year accountancy students in Australia.Students were surveyed as to whether they would accept a bribe todefraud a public institution (Taxation Office) or shareholders,cheat in an exam, and/or become whistleblowers in differingcircumstances. A high proportion of students appeared willing toaccept the bribe (25% Taxation Office and 20% shareholders). Thispercentage plummeted when the risk of being caught was introduced(9% Taxation Office and 6% shareholders). The difference betweenmale and female responses was significant. Males appeared fourtimes more likely than females to act unethically. 28% ofstudents appeared willing to cheat in an exam. Interestingly,the difference between male and female responses was lesssignificant. Again the risk of being caught drastically reducedthese figures (6%). Just greater than 50% of students appearedwilling to become whistleblowers for the frauds against theTaxation Office and shareholders, however, only 8% wouldwhistleblow on cheating in an examination. Finally theimplications for educators, attempting to provide effectiveethical education for trainee accountants/auditors, are considered. | ||
601 | |a Student | ||
650 | 4 | |a Whistleblowing | |
650 | 4 | |a Risk | |
650 | 4 | |a Ethics | |
650 | 4 | |a Education | |
650 | 4 | |a Auditors | |
650 | 4 | |a Accountants | |
700 | 1 | |a Radich, Renee |e VerfasserIn |4 aut | |
773 | 0 | 8 | |i Enthalten in |t Teaching business ethics |d Dordrecht [u.a.] : Springer Science + Business Media B.V, 1997 |g 5(2001), 3, Seite 235-249 |h Online-Ressource |w (DE-627)320590364 |w (DE-600)2018851-1 |w (DE-576)12119194X |x 1573-1944 |7 nnns |
773 | 1 | 8 | |g volume:5 |g year:2001 |g number:3 |g pages:235-249 |
856 | 4 | 0 | |u https://doi.org/10.1023/A:1011482910937 |x Resolving-System |z lizenzpflichtig |3 Volltext |
935 | |a mteo | ||
951 | |a AR | ||
ELC | |a 1 | ||
ITA | |a 1 |t 1 | ||
LOK | |0 000 xxxxxcx a22 zn 4500 | ||
LOK | |0 001 4132938239 | ||
LOK | |0 003 DE-627 | ||
LOK | |0 004 1801632995 | ||
LOK | |0 005 20220512053301 | ||
LOK | |0 008 220512||||||||||||||||ger||||||| | ||
LOK | |0 035 |a (DE-Tue135)IxTheo#2022-04-22#00E7C6BB2C5CAC2DFF71A4D000B3771512588674 | ||
LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
LOK | |0 092 |o n | ||
LOK | |0 852 |a DE-Tue135 | ||
LOK | |0 852 1 |9 00 | ||
LOK | |0 935 |a ixzs |a ixrk |a zota | ||
ORI | |a SA-MARC-ixtheoa001.raw | ||
STA | 0 | 0 | |a Whistleblowing |
STB | 0 | 0 | |a Lanceurs d'alerte |
STC | 0 | 0 | |a Alerta,Whistleblowing,Whistleblowing |
STD | 0 | 0 | |a Whistleblowing |
STF | 0 | 0 | |a 吹哨人 |
STG | 0 | 0 | |a Denúncia,Whistleblowing,Whistleblowing |
STH | 0 | 0 | |a Доносительство |
STI | 0 | 0 | |a Whistleblowing |
SYE | 0 | 0 | |a Missstand,Whistle blowing |